Work contract

It's 20lac ...... if exceeds Registration .is mandatory in term of Section 22

Thank you for your valuable comment

One is not required to register under Section 23 if is an agriculturalist i.e., who make supply out of cultivated land. In the given case it looks like you are dealing with hamali charges (loading and unloading) which requires gst registration if turnover crosses 20lakhs.

If dealing in good then you have to see the HSN of such product if exmepted then not required or else required to get registration of turnover crosses the limit.